The Texas Comptroller of Public Accounts recently published guidance clarifying the taxability of transactions by dry cleaning businesses. It reminded taxpayers that dry cleaners may provide services beyond just cleaning garments. Clothing repair, alterations, or tailoring are also taxable. This includes removing stains, stitching tears, patching holes, replacing zippers, shaping waists, or hemming pants.
All laundry, cleaning, and garment services that dry cleaners provide are taxable. Note that customers can claim exemptions on the cost to launder or dry clean clothes damaged by a declared disaster.